Access to data
Housing agency data, Minn. Statutes 2015 13.585
Sustainable forest incentive program claimants, Minn. Statutes 2015 290C.04
Tax returns, Minn. Statutes 2015 270B.12
Accreditation, senior accreditation, Minn. Statutes 2015 270C.98, 273.061
Adjusted net tax capacity reports, Minn. Statutes 2015 273.1325
Agricultural preserves, applications, Minn. Statutes 2015 40A.10
Agricultural processing facilities, property tax exemptions, Minn. Statutes 2015 469.1811
Anoka County, tax assessments, Minn. Statutes 2015 383E.13, 383E.14
Appointment
County boards, resolutions by, Minn. Statutes 2015 273.055, 273.061
Joint assessments, Minn. Statutes 2015 273.072
Revocation, Minn. Statutes 2015 273.056
Senior accreditation, Minn. Statutes 2015 270C.98
Unorganized territories, Minn. Statutes 2015 273.061
Appraisals by
Property appraisals, copies, Minn. Statutes 2015 278.05
Real property appraiser licensing, exemption, Minn. Statutes 2015 82B.035
Tax Court petitioners, duties, Minn. Statutes 2015 271.06
Assessors Board, Minn. Statutes 2015 270.41, 270.46
Audits and examinations
Land conveyances outside of cities, Minn. Statutes 2015 273.061
Local assessors' records, Minn. Statutes 2015 273.064
Bonds (officers and fiduciaries), omitted or undervalued property, liability, Minn. Statutes 2015 274.12
Certificates of real estate value, Minn. Statutes 2015 272.115, 273.061, 278.05
City assessors acting as county assessors, Minn. Statutes 2015 273.063
Classification of property (taxation)
Changes, Minn. Statutes 2015 273.01, 274.01, 274.13
Class 1b property, lists of qualifying parcels, Minn. Statutes 2015 273.1315
Homesteads, Minn. Statutes 2015 273.11, 273.124, 273.1245, 290A.25
Military service, absence for, Minn. Statutes 2015 273.124
Compatible offices, Minn. Statutes 2015 273.061
Compensation and salaries, Minn. Statutes 2015 273.061
Complaints by, local assessors, nonfeasance, misfeasance, and malfeasance, Minn. Statutes 2015 273.0645
Contraband, seizure, duties, Minn. Statutes 2015 609.5317
Controlled substances, seizure, duties, Minn. Statutes 2015 609.5317
Dakota County, transfer of local assessors' duties to, Minn. Statutes 2015 383D.73
Data
Access to data, Minn. Statutes 2015 13.585, 270B.12, 290C.04
Exchange of, property, assessment and review, Minn. Statutes 2015 273.061
Deputy assessors, duties, Minn. Statutes 2015 273.061
Drainage system viewers, cooperation, Minn. Statutes 2015 103E.321
Duties
Generally, Minn. Statutes 2015 273.054, 273.061
Regional and national duties, Minn. Statutes 2015 216A.07
Employees
County assessors defined as, Minn. Statutes 2015 176.011
Generally, Minn. Statutes 2015 273.053, 273.061
Employment, licenses, Minn. Statutes 2015 270.50
Environmental cleanup liens, copies, Minn. Statutes 2015 282.019
Equalization boards, duties, see APPEAL AND EQUALIZATION BOARDS
Equipment and supplies, Minn. Statutes 2015 273.061
Examinations, Minn. Statutes 2015 270.50
Field cards, Minn. Statutes 2015 278.05
Fines, Minn. Statutes 2015 273.21
Generally, Minn. Statutes 2015 273.061
Gross tax capacity, estimates, Minn. Statutes 2015 275.08
Liability, taxes, omitted or undervalued property, Minn. Statutes 2015 274.12
Licenses
Nonrenewal, suspension, or revocation, Minn. Statutes 2015 273.061
Real property appraiser licenses, limited exemption, Minn. Statutes 2015 373.01
Requirements, Minn. Statutes 2015 270.48, 270.50
Local assessments
Appraisal records, reports received, Minn. Statutes 2015 273.065
Audits and examinations, Minn. Statutes 2015 273.064
Technical assistance, Minn. Statutes 2015 273.061
Malfeasance, termination, Minn. Statutes 2015 273.061
Manufactured homes, valuation of property, Minn. Statutes 2015 273.125
Maps, Minn. Statutes 2015 273.061
Meetings
Appeal and equalization boards, Minn. Statutes 2015 274.01
Equalization boards, Minn. Statutes 2015 273.061
Metropolitan agricultural preserves, Minn. Statutes 2015 473H.06, 473H.10
Metropolitan area counties, net tax capacity, commercial-industrial property, Minn. Statutes 2015 473F.05, 473F.06
Misfeasance, termination, Minn. Statutes 2015 273.061
Mortgage foreclosures, duties regarding, Minn. Statutes 2015 582.32
Native prairie, tax exemption applications, Minn. Statutes 2015 272.02
Net tax capacity
Adjusted net tax capacity reports, Minn. Statutes 2015 273.1325
Commercial-industrial property, metropolitan area counties, Minn. Statutes 2015 473F.05, 473F.06
Specific parts of land, Minn. Statutes 2015 272.161
Nonfeasance, termination, Minn. Statutes 2015 273.061
Oath of office, Minn. Statutes 2015 273.061
Personal property taxes
Listings, Minn. Statutes 2015 273.25, 273.65, 273.66, 273.67
Tax assessments, personal property not listed by owner, Minn. Statutes 2015 273.68
Taxable value, Minn. Statutes 2015 273.061
Property appraisal cards, Minn. Statutes 2015 278.05
Property taxes, duties, see Tax assessments under this topic
Property valuations, see Valuation of property under this topic
Qualifications, Minn. Statutes 2015 273.061
Ramsey County
Appointment, term of office, Minn. Statutes 2015 383A.33
Expenditures, duties, Minn. Statutes 2015 383A.05
Real estate tax judgment sales lands, duties regarding, Minn. Statutes 2015 280.05
Real property appraiser licensing, exemption, Minn. Statutes 2015 82B.035
Records and record keeping
Certificates of real estate value, Minn. Statutes 2015 273.061, 278.05
Classification of property (taxation), changes, Minn. Statutes 2015 273.01, 274.01, 274.13
Field cards, Minn. Statutes 2015 278.05
Property appraisal cards, Minn. Statutes 2015 278.05
Property tax defenses or objections, Minn. Statutes 2015 278.05
Public inspection, Minn. Statutes 2015 274.01, 274.13
Valuation of property, changes, Minn. Statutes 2015 273.01, 274.01, 274.13
Rent credit applicants, lists, reports received, Minn. Statutes 2015 290A.25
Reports given
Omitted property, Minn. Statutes 2015 273.061
Property appraisals, copies, Minn. Statutes 2015 278.05
Real property, market value (1987), Minn. Statutes 2015 273.1102
Tax assessment abstracts, Minn. Statutes 2015 270C.89, 273.061
Taxes, abatement and settlement, Minn. Statutes 2015 273.061
Valuation of property, applications for reduction, Minn. Statutes 2015 273.061
Right of entry, property subject to tax assessments, Minn. Statutes 2015 273.20
Special assessments, filing, Minn. Statutes 2015 273.111
Supervision of, Revenue Department, duties, Minn. Statutes 2015 270C.85
Sustainable forest incentive program, access to data, Minn. Statutes 2015 290C.04
Tax assessments
Annual assessment procedures, Minn. Statutes 2015 273.17
City or town assessments, assumption of duties, Minn. Statutes 2015 270.50
Corrections, Minn. Statutes 2015 274.16
County assessors acting as local assessors, Minn. Statutes 2015 273.05
Defenses or objections, Minn. Statutes 2015 278.01, 278.05
Disaster or emergency areas, Minn. Statutes 2015 273.1232
Duties and powers, Minn. Statutes 2015 273.052, 273.054, 273.061, 273.12
Joint assessments, Minn. Statutes 2015 273.072
Local assessment procedures, Minn. Statutes 2015 273.064, 273.065
Metropolitan agricultural preserves, Minn. Statutes 2015 473H.10
Personal property taxes, see same under this topic
Right of entry, property subject to tax assessments, Minn. Statutes 2015 273.20
Tax-exempt property, Minn. Statutes 2015 273.18
Violations, fines, Minn. Statutes 2015 273.21
Tax-forfeited lands, purchases, Minn. Statutes 2015 282.016
Tax increment financing districts
Notice given, Minn. Statutes 2015 272.71
Valuation of property, Minn. Statutes 2015 469.177
Term
Generally, Minn. Statutes 2015 273.061
Joint assessments, Minn. Statutes 2015 273.072
Termination, Minn. Statutes 2015 273.061
Training
Assessors Board, duties, Minn. Statutes 2015 270.41, 270.46, 270.50
Education requirements, Minn. Statutes 2015 273.0755
Income-producing property appraisal courses, Minn. Statutes 2015 273.11
Licensure, Minn. Statutes 2015 270.50
Senior accreditation, Minn. Statutes 2015 270C.98
Vacancies in office, Minn. Statutes 2015 273.061
Valuation of property
Agricultural Property Tax Law, Minn. Statutes 2015 273.111
Applications for reduction, Minn. Statutes 2015 273.061
Certificates of real estate value, Minn. Statutes 2015 272.115, 273.061, 278.05
Changes, Minn. Statutes 2015 273.01, 274.01, 274.13
Commercial-industrial property, improvements due to 1997 floods, Minn. Statutes 2015 273.11
Duties, Minn. Statutes 2015 273.061
Experts, hiring, Minn. Statutes 2015 273.053
Homesteads, Minn. Statutes 2015 273.11
Income-producing property, Minn. Statutes 2015 273.11
Inspections, Minn. Statutes 2015 273.061, 273.08
Iron ore, Minn. Statutes 2015 298.46, 298.48
Land valuation maps, Minn. Statutes 2015 273.061
Low-income rental property, Minn. Statutes 2015 273.128, 273.13
Manufactured homes, Minn. Statutes 2015 273.125
Market value, factors and elements affecting, Minn. Statutes 2015 273.12
Metropolitan agricultural preserves, Minn. Statutes 2015 473H.06, 473H.10
Natural resources lands receiving in-lieu payments, Minn. Statutes 2015 273.13, 273.18
Omitted or undervalued property, Minn. Statutes 2015 274.08, 274.09, 274.12
Open Space Property Tax Law, Minn. Statutes 2015 273.112
Owners, disability status, Minn. Statutes 2015 273.13
Personal property, Minn. Statutes 2015 273.062, 273.68
Power plants, market value, sliding scale exclusion, Minn. Statutes 2015 272.0211
Property purchased or held for public purposes, Minn. Statutes 2015 272.02
Railroad operating property, equalization of value, Minn. Statutes 2015 270.87
Tax-exempt property, Minn. Statutes 2015 273.18
Tax increment financing districts, Minn. Statutes 2015 469.177
True and full values, certification, Minn. Statutes 2015 273.1101
Valuation notices, mailing, Minn. Statutes 2015 273.121
Violations and penalties
Malfeasance, misfeasance, or nonfeasance, Minn. Statutes 2015 273.061
Tax assessment duties, Minn. Statutes 2015 274.12
Tax assessment violations, Minn. Statutes 2015 273.21
Wetlands preservation areas, notice received, Minn. Statutes 2015 103F.612